9. RESTRUCTURING EXPENSE (Tables)

3 Months Ended

Jul. 31, 2013

Restructuring Expense Tables

Impact of the work force reductions and other associated costs on operating expenses and payments

	Charges Incurred During the Three Months Ended July 31, 2013		Amounts Paid Through July 31, 2013		Amounts Accrued at July 31, 2013
Future lease obligations, net of sublease revenue	$	-	$	54,428	$	87,456